Selected accounts with a credit amount omitted are as follows:

Work in Process
Apr. 1	Balance	7,400	Apr. 30	Goods finished	X
30	Direct materials	51,700
30	Direct labor	190,700
30	Factory overhead	57,210

Finished Goods
Apr. 1	Balance	15,200
30	Goods finished	301,800

What was the balance of Work in Process as of April 30?

a.$15,200

b.$301,800

c.$57,210

d.$5,210